(2) The rates of urban maintenance and construction tax, education surcharge and local education surcharge (fee) are 7%, 3% and 1% respectively, and the tax basis is business tax;
(3) The property tax rate is 12%, and the tax basis is all rental income (for houses rented by individuals at market prices and used for living, the property tax can be temporarily levied at the rate of 4%. )
(four) the tax rate of urban land use tax shall be implemented in accordance with the relevant provisions of commercial housing;
(5) The personal income tax rate is 10%, and the tax basis is the rental income obtained by the taxpayer after deducting the paid taxes and fees, the repair expenses actually paid by the taxpayer (not exceeding 800 yuan every time) and the balance after deducting the expenses stipulated in the tax law (personal income tax is levied at the tax rate of 10% for the income obtained by individuals renting houses temporarily). )
1 taxes paid in the process of real estate lease
(2) The repair cost of the leased property actually paid by the taxpayer.
3. The standard of expense deduction stipulated in the tax law
(6) The stamp duty rate is 0. 1%, and the tax basis is the contract amount of the lease contract (agreement);
There are different regulations on the threshold of business tax in different places. You can call local 12366 for tax consultation.